Guys someone gave me this solution (Thanks a lot to him) would it be faster than my queries ? (In Theory)
SELECT t2.PoNumber
, Nz(MAX(IIF(t1.Type='Material', t1.Code, NULL)), 'None') AS MatCode
, Nz(MAX(IIF(t1.Type='Material', t1.Item, NULL)), 'None') AS Mat
...